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Advisor(s)
Abstract(s)
The Portuguese local government is subject to several controls that have evolved substantially throughout the last decades. This chapter offers a summary of the current state of these controls, particularly focussing on
municipalities. The political parties of the opposition who sit in the Executive Board monitor all decisions. The Assembly exerts supervision and political control. The central government supervises legal and financial
activities through a finance inspection body. The Court of Audit has a technical and jurisdictional control. Finally, the external auditor gives an opinion on the true and fair view of the municipality’s accounts, comprising
both budgetary and financial statements. Because public financial management still mainly focusses on the (inputs-based) budget, conformity auditing takes precedence over other types of control.
Description
Keywords
Regulatory space Public sector audit Audit practices Accountability Local government Portugal
Citation
Jorge, S.; Nogueira, Sónia P.; Pinto, Ana C. (2022). Local government auditing in Portugal. In Ferry, L. and Ruggiero, P. (Ed.) Auditing Practices in Local Governments: An International Comparison. Bingley: Emerald Publishing Limited. p. 111-120. ISBN 9781801170864
Publisher
Emerald Publishing Limited